The USAO-SDNYs boils down to: he really isn't acting as a lawyer...he's Trumps fixer.

Cohen claims that the materials seized include “thousands of privileged documents and communications related to numerous clients of Mr. Cohen, as well as Mr. Cohen’s privileged communications with his own attorneys.” Although the USAO-SDNY and FBI have not yet reviewed the seized materials, there is considerable reason to doubt that assertion….it is neither apparent (i) that Cohen, in his capacity as an attorney, has many, or any, attorney-client relationships other than with President Donald Trump (indeed, he does not specifically identify any in his motion and thus far has refused to identify any to the USAO-SDNY), nor (ii) that the seized communications will include a significant volume of communications with that one identified client.

Fourth, the USAO-SDNY has specific reason to doubt that the seized materials will include the volume and nature of attorney-client communications that Cohen claims. This is because the USAO-SDNY has already obtained search warrants – covert until this point – on multiple different email accounts maintained by Cohen, and has conducted a privilege review of the materials obtained pursuant to those warrants. The results of that review, as reported by the USAO's Filter Team, indicate that Cohen is in fact performing little to no legal work, and that zero emails were exchanged with President Trump

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